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Contributions made by non-residents for tax purposes

Section: 2.17

Individuals who are Australian citizens or permanent residents, but are non-residents for tax purposes, are subject to the same contribution rules as Australian tax residents.

As a result, Australian citizens or permanent residents who work or live overseas for extended periods of time are eligible to make non-concessional contributions (they must provide the trustee with their tax file number) and personal concessional contributions.

Amounts contributed by non-residents (with the exception of temporary residents, see below) will be preserved, as they have to meet standard conditions of release, such as retirement or permanent incapacity, to access their funds.

Superannuation funds commonly require that documentation (such as the PDS) is received and the application process completed while the person is in Australia.

Last modified: Tuesday, July 23, 2019